Smt. Samriddhi Jain, Ludhiana V. ITO, W-7(2), Ludhiana

MA 117/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3763 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-10-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 11-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RISHI KUMAR
• Section: 201; 274

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES SMC, CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM M.A. 117/CHD/2019 IN I.T.A. NO. 1478/CHD/2018 (ASSESSMENT YEAR-2015-16) & M.AS. 118/CHD/2019 IN I.T.A. NO. 1485/CHD/2018 (ASSESSMENT YEAR-2015-16) / ASSESSEE BY : SHRI VIBHORE GARG, CA / REVENUE BY : SHRI RISHI KUMAR, JCIT / DATE OF HEARING : 14.10.2020 / D ATE OF PRONOUNCEMENT : 03.11.2020 $%/ ORDER PER DIVA SINGH BOTH THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FIL ED BY DIFFERENT ASSESSEES WHEREIN PRAYER FOR RECALL OF THE ORDER DA TED 30.05.2019 IN ITA 1478/CHD/2018 AND DATED 31.05.2019 IN ITA 1485/CHD/ 2018 PERTAINING TO 2015-16 ASSESSMENT YEAR IS PRAYED FOR. SMT. SAMRIDHI JAIN, # 313/1, NEAR BHUN BABA MANDIR, DR. SHAM SINGH ROAD, LUDHIANA. PAN ASXPJ7024N VS THE ITO, WARD 7(2), LUDHIANA. !' / APPELLANT #$%!' / RESPONDENT SHRI RANJIT SINGH, PROP. SHARAN AUTO CRAFTS, # 3859/12C, KARTAR NAGAR, MODEL TOWN, LUDHIANA. PAN AUFPS0754A VS THE ITO, WARD 6(2), LUDHIANA. !' / APPELLANT #$%!' / RESPONDENT MA-117 & 118/CHD/2019 IN ITA 1478 & 1485/CHD/2018 A.Y. 2015-16 PAGE 2 OF 5 2. IT WAS COMMON STAND OF THE PARTIES BEFORE THE BE NCH THAT THE SUBMISSIONS ADVANCED IN M.A. 117/CHD/2019 WOULD APP LY TO THE ARGUMENTS, FACTS AND PRAYERS/SUBMISSIONS IN M.A. 118/CHD/2019. 3. THE LD. AR RELYING UPON THE MISCELLANEOUS APPLIC ATION FILED SUBMITTED THAT ON THE SPECIFIC DATE, THE APPEAL OF THE ASSESS EE HAD COME UP FOR HEARING, THE COUNSEL RELYING ON AUTHENTIC INFORMATION CONVEY ED HAD NOT PREPARED THE ARGUMENTS AS THE SMC BENCH WAS REFLECTED TO BE NO T FUNCTIONAL FOR THE WEEK. AS A RESULT OF THIS FACT, THE ASSESSEE WAS UNABLE T O BE PROPERLY REPRESENTED. THE SPECIFIC INFORMATION THAT THE SMC BENCH FOR THE PERIOD 21.05.2019 TO 24.05.2019 STOOD CANCELLED WAS MADE AVAILABLE BY TH E REGISTRY TO THE ITAT, CHANDIGARH BAR WHICH HAD BEEN COMMUNICATED TO THE B AR MEMBERS BY E-MAIL. HOWEVER, SUBSEQUENTLY, FOR SOME REASON, THE SMC BEN CH WAS MADE FUNCTIONAL. HOWEVER, ADEQUATE TIME WAS NOT AVAILABLE TO THE ASS ESSEE AND THE COUNSEL TO FINALISE THE ARGUMENTS ETC. TO BE ADVANCED. ACCORD INGLY, ON THE SAID DATE, A REQUEST HAD BEEN MADE SEEKING ADJOURNMENT. THE SPE CIFIC CONTENTS OF THE MISCELLANEOUS APPLICATION RELIED UPON ARE REPRODUCE D HEREUNDER: 1. THAT THE APPELLANT HAD FILED AN APPEAL BEFORE THE H ON'BLE BENCH BEARING ITA NO 1478/CHD/2018 FOR AY 2015-16 IN THE ABOVE SAID C ASE. 2. THAT THE ABOVE CASE WAS FILED ON 30.11.2018 WHICH W AS TAKEN UP FOR HEARING FOR THE FIRST TIME ON 26.03.2019 3. THAT ON 26.03.2019, ADJOURNMENT WAS SOUGHT ON THE G ROUND THAT MORE TIME IS NEEDED FOR FILING THE PAPER BOOK AND THE CASE WAS A DJOURNED TO 22.05.2019. 4. THAT ON 22.05.2019 THE HON'BLE BENCH HAD DISMISSED THE APPEAL VIDE ITS ORDER DATED 30.05.2019 IN ITA NO 1478/CHD/2018 FOR AY 201 5-16 FOR NON PROSECUTION OF THE APPEAL BY THE APPELLANT. 5. THAT ON 22.05.2019 THE COUNSEL SH VIBHOR GARG, CA A PPEARED BEFORE THE HON'BLE BENCH AND SOUGHT ADJOURNMENT ORALLY ON THE GROUND THAT THE CO NSTITUTION OF THE BENCH CAME TO NOTICE ONLY ON 21.05.2019 ITSELF AND WE NEED TO FILE PAPER BOOK AND PREPARE THE CASE FOR ARGUMENTS. THE SEQUENCE OF THE CONSTITUTION OF THE BENCH WAS AS UNDER: - MA-117 & 118/CHD/2019 IN ITA 1478 & 1485/CHD/2018 A.Y. 2015-16 PAGE 3 OF 5 A) THAT A CAUSE LIST WAS RECEIVED VIA E-MAIL DATED 16.05.2019 FROM THE SECRETARY, ITAT, CHANDIGARH BAR ASSOCIATION IN WHICH THE CONST ITUTION OF THE HON'BLE SMC FOR 21.05.2019 TO 24.05.2019 WAS SHOWING AS CANCELL ED. COPY OF THE CAUSE LIST AND PRINT OF THE EMAIL DATED 16.05.2019 IS ENCLOSED. B) THAT AGAIN A CAUSE LIST WAS RECEIVED VIA E-MAIL DATED 21.05.2019 FROM THE SECRETARY, ITAT, CHANDIGARH BAR ASSOCIATION IN WHICH THE REVISED CONSTITUTION OF THE HON'BLE SMC FOR 21.05.2019 TO 24.05.2019 FIXED BEFORE HON'BLE J.M . SMT. DIVA SINGH, IN CHAMBER. COPY OF THE CAUSE LIST AND PRINT OF THE EMAIL DATED 21.05.2019 IS ENCLOSED. 6. THAT DUE TO THE IMMEDIATE AND SUDDEN CHANGE IN THE CONST ITUTION OF THE BENCH WE COULD NOT COMPILE THE PAPER BOOK AND FILE IT WELL BEFORE IN TIME AND WERE UNABLE TO PREPARE THE CASE FOR ARGUMENTS BEFORE THE HON'BLE BENCH. 7. THAT IN VIEW OF ABOVE FACTS AND SUBMISSIONS THE APP ELLANT HAD SUFFICIENT CAUSE FOR NON SUBMISSION OF PAPER BOOK AND FOR MAKING ORA L REQUEST FOR ADJOURNMENT. THE APPELLANT IS VERY MUCH INTERESTED IN EARLY DISPOSAL OF APPEAL AND SHALL PROSECUTE THE MATTER. 8. IT IS THEREFORE PRAYED THAT THE ORDER MAY KINDLY BE RECALLED AND FIXED FOR HEARING. (EMPHASIS SUPPLIED) 4. THE REGISTRY WAS REQUIRED TO PLACE ITS REPORT ON RECORD. ATTENTION WAS INVITED TO THE FACT THAT A SIMILAR ARGUMENT HAD BEE N ADVANCED IN M.A. 111/CHD/2019 WHEREIN RECALL OF THE EX-PARTE ORDER DATED 30.05.20 19 IN ITA 1035/CHD/2018 WAS REQUESTED IN THE CASE OF M/S NAND KISHORE & SONS AND REGISTRY HAD PREPARED ITS REPORT THEREON. IN COMPL IANCE WITH THE DIRECTION, THE REGISTRY HAS PLACED ITS REPORT ON RECORD SUPPOR TING THE STAND OF THE LD. AR. THE COUNSEL WAS ALSO REQUIRED TO REFER TO SPECIFIC EVENTS RELIED UPON BY WAY OF BULLET POINTS, SO AS TO DEMONSTRATE THAT BENCH CANC ELLATION NOTICE WAS MADE AVAILABLE BY THE ITAT BAR ASSOCIATION, CHANDIGARH O N THE SPECIFIC DATES PLEADED. THE FOLLOWING SUPPORTING SUBMISSIONS HAVE BEEN ADVANCED : AR FILED MA FOR RECALLING THE ORDER STATING AS UNDE R:- -CAUSE LIST WAS RECEIVED VIA E-MAIL DATED 16.05.2019 FROM THE SECRETARY, CHANDIGARH ITAT BAR ASSOCIATION WHEREIN THE CONSTITUTION OF THE HON'BLE FOR 21.05.2019 TO 24.05.2019 WAS SHOWING AS CANCELLED . COPY OF THE CAUSE LIST AND PRINT OF THE EMAIL DATED 16.05.2019 IS ENCLOSED. - AGAIN A CAUSE LIST WAS RECEIVED VIA E-MAIL DATED 21.05.2019 FROM THE SECRETARY, CHANDIGARH ITAT BAR ASSOCIATION IN WHICH THE REVISED CONSTITUTION OF THE HON'BLE SMC FOR 21.05.2019 TO 24.05.2019 WAS FI XED BEFORE HON'BLE J.M. MA-117 & 118/CHD/2019 IN ITA 1478 & 1485/CHD/2018 A.Y. 2015-16 PAGE 4 OF 5 SMT. DIVA SINGH, IN CHAMBER. COPY OF THE CAUSE LIST AND PRINT OF THE EMAIL DATED 21.05.2019 IS ENCLOSED. - TO SUM UP THE ISSUE, AS PER CAUSE LIST ON 16.05.201 9, SMC WAS CANCELLED BUT AS PER CAUSE LIST ON 21.05.2019 SMC WAS FUNCTIONING AND CASE WAS FIXED FOR 22.05.2019 I.E. NEXT DAY. - DUE TO THE IMMEDIATE AND SUDDEN CHANGE IN THE CONST ITUTION OF THE BENCH WE COULD NOT COMPILE THE PAPER BOOK AND WERE UNABLE TO PREPARE THE CASE FOR ARGUMENTS BEFORE THE HON'BLE BENCH. - THAT IN VIEW OF ABOVE FACTS AND SUBMISSIONS THE APP ELLANT HAD SUFFICIENT CAUSE FOR NON SUBMISSION OF PAPER BOOK AND FOR MAKING. - ORAL REQUEST FOR ADJOURNMENT. THE APPELLANT IS VERY MUCH INTERESTED IN EARLY DISPOSAL OF APPEAL AND SHALL PROSECUTE THE MATTER. - AR MADE PRAYER FOR RECALLING THE ORDER. (EMPHASIS SUPPLIED) 5. THE LD. SR.DR ON PERUSING THE RECORD HAD NO OBJE CTION TO THE RECALL OF THE EX-PARTE ORDER. 6. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE M ATERIAL ON RECORD. ON CONSIDERATION THEREOF, I FIND THAT THE RESPECTIVE A SSESSEES IN THE FACTS OF THE PRESENT CASE HAD ADEQUATE REASONS TO PLEAD DEFECTIV E NOTICE AS LACK OF REASONABLE TIME AND INFORMATION IN REGARD TO THE DA TE OF HEARING FIXED IS PATENT ON RECORD ITSELF. GIVING JUST ONE DAYS NOT ICE CANNOT BE SAID TO BE A REASONABLE TIME AND HENCE, ADMITTEDLY THE ASSESSEE WAS DENIED AN OPPORTUNITY OF HAVING AN EFFECTIVE REPRESENTATION O N THE SPECIFIC DATE. THE PRIOR INFORMATION OF THE SPECIFIC BENCH BEING MADE NON-FUNCTIONAL IS EVIDENT ON RECORD WHICH HAD BEEN SUBSEQUENTLY REVISITED WIT H A REVISED CONSTITUTION. AS A RESULT OF THIS, IT IS SEEN THAT THOUGH A BENCH WAS SHOWN TO BE FUNCTIONAL BUT EFFECTIVELY IT RESULTED IN DEN YING TO THE PARTY AN OPPORTUNITY OF EFFECTIVE AND GENUINE HEARING. IT I S SEEN THAT ON THE FACTS OF THE PRESENT CASE, AS PER THE RECORD MADE AVAILABLE BY THE REGISTRY ALSO, IT CANNOT BE SAID THAT THE ASSESSEE HAD ADEQUATE NOTIC E FOR FIXATION OF THESE APPEALS. THE LAW REQUIRES ADEQUATE NOTICE FOR REPR ESENTATION ON A SPECIFIC MA-117 & 118/CHD/2019 IN ITA 1478 & 1485/CHD/2018 A.Y. 2015-16 PAGE 5 OF 5 DATE AND IN THE PECULIAR FACTS, ONE DAYS TIME CANN OT BE SAID TO BE ADEQUATE AND REASONABLE. THIS POSITION HAS ALSO BEEN JUDICI ALLY NOTICED IN ORDER DATED 21.11.2019 IN M.A. 111/CHD/2019 IN ITA NO. 1035/CHD /2018 IN THE CASE OF M/S NAND KISHORE & SONS (HUF), LUDHIANA VS ITO, LUD HIANA. ACCORDINGLY, EXERCISING THE POWERS AS VESTED IN ME BY PROVISO TO RULE 24 OF THE ITAT RULES 1963, THE ORDER DATED 30.05.2019 IS RECALLED. SUPPO RT IS DRAWN FROM THE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CAS E OF CIT VS ANSAL HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). REGISTRY IS D IRECTED TO FIX THE APPEAL ON 02.12.2020. ISSUANCE OF NOTICE FOR THE SPECIFIC DA TE IS DISPENSED WITH IN VIEW OF THE FACT THAT THE DATE WAS ANNOUNCED IN THE VIRT UAL COURT VIA WEBEX IN THE PRESENCE OF THE PARTIES AT THE TIME OF HEARING ITSELF. SAID ORDER WAS PRONOUNCED AT THE TIME OF HEARING ITSELF. 7. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 3 RD NOVEMBER,2020. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER